Income Tax (Earnings and Pensions) Act 2003 section 85

Non-cash voucher made available to public generally

Section 85 exempts non-cash vouchers from the employment income tax charge where the voucher is available to the general public and the employee receives it on the same terms as anyone else.

• Non-cash vouchers that are available to the general public may be exempt from the tax charge under this chapter
• The exemption applies only if the voucher is of a kind made available to the public generally
• The employee or a member of their family must not receive the voucher on more favourable terms than those offered to the general public
• If both conditions are met, the voucher falls outside the scope of the non-cash voucher tax rules entirely